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← The Church Of God (National Office - UK)

2025-03-31-accounts

THE CHURCH OF GOD (NATIONAL OFFICE - UK)

Charity No. 1132804

Company No. 07015215

Trustees' Report and Unaudited Accounts

31 March 2025

THE CHURCH OF GOD (NATIONAL OFFICE - UK) CONTENTS

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Notes to the Accounts 9 to 15
Detailed Statement of Financial Activities 16

Page 1

THE CHURCH OF GOD (NATIONAL OFFICE - UK) TRUSTEES ANNUAL REPORT

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07015215

Charity No. 1132804

Registered Office

The Church Of God Long Lane Halesowen West Midlands B62 9LL

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

B. ANDERSON P.C. Bennett M. CLARKE R. PRINCE G. WILSON

==> picture [279 x 81] intentionally omitted <==

Accountants

R & J Accountants 6 Wheatland Grove Aldridge Walsall WS9 0SR

OBJECTIVES AND ACTIVITIES

Page 2

THE CHURCH OF GOD (NATIONAL OFFICE - UK) TRUSTEES ANNUAL REPORT

Objectives and aims

The charity's articles and memorandum state the Trust's principal objectives to:

Advance the Christian faith in accordance with the statement of beliefs in the schedule hereto attached in such ways and in such parts of the United Kingdom or the World;

Relieve sickness and financial hardship and to promote and preserve good health by provision of counselling and support in such parts of the UK or the world.

Provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life in such parts of the United Kingdom or the World; good health by provision of counselling and support in such parts of the United Kingdom or the World; as the trustees may from time to time think fit.

The trustees have paid due attention to the Charity Commission's general guidance on public benefit in respect of all the charity's activities.

Significant activities

The Church of God (National Office UK) Ltd continues to operate financially as an independent trust. The Church activities include

Sunday morning and Sunday evening Meetings, Sunday school and a variety of mid-week meetings.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

2024/25 has been a busy year for the Church. Most of the services are held in the Church's buildings, however, some churches have continued to have some activities online as well as streaming Sunday services for individuals who are unable to attend in person. Our National Evangelism Team have been very active with various outreach activities across the region. Our members continue to support the local and national church financially.

Activities during the year have included:

National Conferences & National Men’s & Ladies Retreat

Evangelism out reach in various locations National Family Camp

Sunday and midweek services

Sunday school classes & Children’s Christmas parties Bible classes studies & craft clubs

Providing food packages for the homeless and to food banks

As an organisation our future goal is to reach out even further to the communities and to be a source of support for all. We continue to utilising online tools e.g. YouTube, and Facebook and our church website to help us in our evangelistic endeavour to accompany more traditional methods such as leaflet drops and door to door and street evangelism.

FINANCIAL REVIEW

Page 3

THE CHURCH OF GOD (NATIONAL OFFICE - UK) TRUSTEES ANNUAL REPORT

Reserves policy

We aim to build up reserves in order to keep a contingency fund in the bank to cover the on-going costs of the charity and for the security of the organisation. This will add to the financial security of the organisation and enable us to react on a timely basis to any emergency situation which may arise.

We believe our responsibility is to promote a high level of community care and to lovingly support and serve our community so we can live in a safe and equitable community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.

Risk management

The trustees have a duty to identify and review the risk to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

P.C. Bennett

Trustee

30 October 2025

Page 4

THE CHURCH OF GOD (NATIONAL OFFICE - UK) INDEPENDENT EXAMINERS REPORT

Independent Examiner's Report to the trustees of THE CHURCH OF GOD (NATIONAL OFFICE - UK)

I report on the accounts of THE CHURCH OF GOD (NATIONAL OFFICE - UK) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met: or

Mr R D Patel

Institute of Financial Accountants

R & J Accountants

6 Wheatland Grove Aldridge Walsall WS9 0SR

30 October 2025

Page 5

THE CHURCH OF GOD (NATIONAL OFFICE - UK) STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Investments
6
Other
7
Total
Expenditure on:
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
153,280
35,447
1,349
8,262		 Total funds
2025
£
153,280
35,447
1,349
8,262		 Total funds
2024
£
159,863
41,727
1,031
7,500
198,338
115,770
31,367		 198,338
115,770
31,367		 210,121
114,009
27,364
147,137
-		 147,137
-		 141,373
-
51,201 51,201 68,748
51,201 51,201 68,748
51,201
375,838		 51,201
375,838		 68,748
307,090
427,039 427,039 375,838

Page 6

THE CHURCH OF GOD (NATIONAL OFFICE - UK) SUMMARY INCOME AND EXPENDITURE ACCOUNT

for the year ended 31 March 2025

Income
Interest and investment income
Gross income for the year
Expenditure
Interest payable
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2025
£
196,989
1,349
198,338
145,518
369
1,250
147,137
51,201
51,201		 2024
£
209,090
1,031
210,121
137,750
2,760
863
141,373
68,748
68,748

Page 7

THE CHURCH OF GOD (NATIONAL OFFICE - UK) BALANCE SHEET

at 31 March 2025

Company No.
07015215
Notes
2025
£
Fixed assets
Tangible assets
12
175,712
175,712
Current assets
Cash at bank and in hand
251,934
251,934
Creditors:Amount falling due within one year
13
(607)
Net current assets
251,327
Total assets less current liabilities
427,039
Creditors:Amounts falling due after more than one year
14
-
Net assets excluding pension asset or liability
427,039
Total net assets
427,039
The funds of the charity
Restricted funds
15
Unrestricted funds
15
General funds
427,039
427,039
Reserves
15
Total funds
427,039		 2024
£
174,548
174,548
221,149
221,149
(238)
220,911
395,459
(19,621)
375,838
375,838
375,838
375,838
375,838

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 October 2025

And signed on its behalf by:

P.C. Bennett Trustee

30 October 2025

Page 8

THE CHURCH OF GOD (NATIONAL OFFICE - UK) STATEMENT OF CASH FLOWS

for the year ended 31 March 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Purchases of property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Cash flows from financing activities
Repayment of borrowings
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
£
51,201
1,250
(9,611)
369
43,209
(2,413)
9,611
7,198
(19,621)
(19,621)
30,786
221,149
251,935
251,934
251,934		 2024
£
68,748
863
(8,531)
-
61,080
-
8,531
8,531
(26,204)
(26,204)
43,407
177,503
220,910
221,149
221,149

Page 9

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) - Charities SORP (FRS 102) (effective 1 January 2015) - the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures & Fittings 25% Reducing balance Motor Vehicles 25% Reducing balance

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with throug the Statement of Financial Activities. No depreciation is provided in respect of investment properties. This treatment conflicts with the requirements of the Companies Act 2006 that all properties should be depreciated. The directors consider that, because these properties are not held for consumption, but for their investment potential it is necessary to adopt the requirements of the FRSSE in order to give a true and fair view.

Intangible fixed assets and amortisation

Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 11

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Page 12

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
159,863
41,727
1,031
7,500
210,121
114,009
27,364
141,373
68,748
68,748
68,748
307,090
375,838		 2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2024
£
159,863
41,727
1,031
7,500
210,121
114,009
27,364
141,373
68,748
68,748
68,748
307,090
375,838

Page 13

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

Tithes Gifts & Offering
Gifts AID
5
Income from charitable activities
Auxillary Offering
Convention
World Mission
6
Income from investments
Bank interest received
7
Other income
Rent Received
8
Expenditure on charitable activities
Expenditure on charitable
activities
Activities & events
Charitable Donations
Governance costs
Trustees' salaries
Independent examiner fees		 Unrestricted
£
122,237
31,043
153,280
Unrestricted
£
7,994
3,110
2,280
13,384
Unrestricted
£
1,349
1,349
Unrestricted
£
8,262
8,262
Unrestricted
£
21,584
23,791
68,595
1,800
115,770		 Total
2025
£
122,237
31,043
153,280
Total
2025
£
7,994
3,110
2,280
13,384
Total
2025
£
1,349
1,349
Total
2025
£
8,262
8,262
Total
2025
£
21,584
23,791
68,595
1,800
115,770		 Total
2024
£
113,877
45,986
159,863
Total
2024
£
12,990
4,135
1,703
18,828
Total
2024
£
1,031
1,031
Total
2024
£
7,500
7,500
Total
2024
£
28,629
18,101
65,479
1,800
114,009

Page 14

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

9 Other expenditure

Bank loan and overdraft
interest payable
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
No employee received emoluments in excess
12 Tangible fixed assets
Land and
buildings
£
Cost or revaluation
At 1 April 2024
171,960
Additions
-
At 31 March 2025
171,960
Depreciation and
impairment
At 1 April 2024
-
Depreciation charge for the
year
-
At 31 March 2025
-
Net book values
At 31 March 2025
171,960
At 31 March 2024
171,960		 of £60,000.
Fixtures &
Fittings
£
-
-
-
-
-
-
-
-		 Unrestricted
£
369
3,798
18,610
1,250
5,745
1,595
31,367
2025
£
1,250
Motor
Vehicles
£
-
-
-
-
-
-
-
-		 Total
2025
£
369
3,798
18,610
1,250
5,745
1,595
31,367
Plant &
Machinery
£
5,828
2,413
8,241
3,239
1,250
4,489
3,752
2,589		 Total
2024
£
2,760
840
16,504
863
5,497
900
27,364
2024
£
863
Total
£
177,788
2,413
180,201
3,239
1,250
4,489
175,712
174,548

Page 15

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

13 Creditors:

amounts falling due within one year

Other creditors
Accruals and deferred income
14 Creditors:
amounts falling due after more than one year
Bank loans and overdrafts
15 Movement in funds
At 1 April
2024
Restricted funds:
Unrestricted funds:
General funds
375,838
Revaluation Reserves:
Total funds
375,838
16 Analysis of net assets between funds
Fixed assets
Net current assets		 2025
£
606
1
607
2025
£
-
-
Incoming
resources
(including
other
gains/losses
)
£
198,338
198,338		 Resources
expended
£
(147,137)
(147,137)
Unrestricted
funds
£
175,712
251,327
427,039		 2024
£
239
(1)
238
2024
£
19,621
19,621
At 31
March
2025
£
427,039
427,039
Total
£
175,712
251,327
427,039

17 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 16